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MBA论文_营改增_对CJTZ公司的利润及税负影响研究

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文本描述
后,CJTZ公司的年实际有效税率逐年升高,每年的营业利润率逐年增加。但经过分析
研究可知,利润的影响因素涉及方方面面,通过“营改增”当年前后的对比分析,实际
上“营改増”对该物流企业的利润是有负面影响的。
本文为CJTZ公司乃至物流企业在“营改增”后如何应对其带来的变化给出了行之
有效的财务战略调整建议,提出降低物流企业税负并提高营业利润较好的解决方法。
但是由于“营改增”时间不长,搜集的样本及数据存有一定的局限,所以本文只能检验
短期内“营改增”形势下物流企业受到的影响,其结论跟实际情况可能会存在一定的偏
差,后续需要更广泛、更深入的研究来验证其对企业的长期影响。
关键词:“营改增”;物流企业;财务战略;CJTZ
论文类型:案例研究
II
Title:ResearchontheInfluenceof"ReplacingBusinessTaxwithVATf,totheCJTZ
Company
ProfessionalFields:MasterofProfessionalAccounting
Applicant:HuichenChen
Supervisor:ZejiangZhou
Abstract
Inrecentyears,Chinahaspaidmoreandmoreattentiontothebenefitsofpromoting
rapideconomicdevelopmentandspeedinguptheupgradingofindustrialstructureandsoon,
andhasbeguntosee"replacingbusinesstaxwithvalueaddedtax"asanimportantstepin
thereformofChina'staxsystem,aswellasanimportantmeasureforthecountry'sstructural
reform.Itisobviousthatitavoidstheduplicationtax,reducesthemajorityenterprisetax
burden^acceleratestheenterprisetaxsysteminnovationftmction.Althoughthecurrent
logisticsenterprisestopromoteeconomicdevelopment,improveemploymentandplayan
importantrole,butstillbearalotofurgentproblemstobesolved,suchas:taxpressure,
managementlevelisnothigh,financingdifficultiesandaseriesofproblems.Withthe
enlargementhowtobringmorerapidpositiveinfluencetothelogisticsenterprisesbecomes
averyimportantissueintheprocessof"replacingbusinesstaxwithvalueaddedtax".
TakingtheaccountingdataandfinancialindexofChineselistedcompaniesinthe2011-2017
assamples,thisdissertationinvestigatestheeffectofthepolicyofCJTZonthetaxburden
onthecompany,andanalyzesitsproblemsandcauses.Thisdissertationanalyzesthe
influenceof"battalionchange"onlogisticsenterprises,andthenputsforwardthe
countermeasuresoflogisticsenterprises.
Thisdissertationspecificallyincludesthefollowing:Thefirstchapter,theintroduction.
Themaincontentsofthispartareasfollows:firstly,thebackground£indtheaimofthe
enterpriseimplementingthe"replacingbusinesstaxwithvalueaddedtax"areexpounded
concisely;Secondly,itexpoundstheresults,theoriesandrelatedliteraturesathomeand
abroad,andintroducestheresearchmethods,ideasandspecificcontentsofthisresearch.
Thesecondchapter,tothedomesticandforeignexpertsandscholarsdefinedtheconceptof
"re
placingbusinesstaxwithvalueaddedtax
'1iscom
pared,andthespecificbackgroundof
III
"replacingbusinesstaxwithvalueaddedtax"isexpounded.Inaddition,thisdissertation
expoundsandexplainsthetheoreticalbasisoftheimplementationof"replacingbusinesstax
withvalueaddedtaxandIncrease",andanalyzesindetailthespecificinfluenceofthe
enterpriseonthepolicyof"increasingthebattalion"accordingtotherelevanttheories.
Chapterthreeanalyzesthepositiveeffectof"replacingbusinesstaxwithvalueaddedtax"on
logisticsenterprises.Thefourthchapter,toCJTZ’sactualsituationanalysis"replacing
businesstaxwithvalueaddedtax"aftertheimplementationtotheenterpriseinfluenceand
theeffect,thedissertationanalyzestheinfluencefactorsandeffectofthemanagement
structure,taxstructure,innovationabilityandtaxburdenofthelogisticsenterprisesafterthe
implementation,thestudyoftherelevantissuesputforwardtargetedsolutions.Thatis,
accordingtotheproblemsandimplementationintheimplementationofthe"replacing
businesstaxwithvalueaddedtax",theauthoranalyzesthekeyinfluencingfactorsandactual
effectivetaxburdenbeforeandaftertheVATreformcombinedwiththeforeignpracticeand
experience.Thesixthchapterconcludes.Thestudyfoundthattheeffectivetaxrateandthe
operatingprofitrateofCJTZcompanyincreasesyearbyyearinshortterm.Infact,the
factorsthataffectprofitinvolveallaspects.Throughanalysiswecanseethattheprofit
woulddecreaseduetothe"replacingbusinesstaxwithvalueaddedtax'
Thisdissertationprovidesaneffectivefinancialstrategyadjustmentsuggestionforthe
CJTZandeventhelogisticsenterpriseafternthebattalionchangestoincrease",andputs
forwardthesolutionmethodofreducingthelogisticsenterprisetaxandimprovingthe
operatingprofit.Butasthe"replacingbusinesstaxwithvalueaddedtax"timeisnotlong,
collectedsamplesanddatahaveacertainlimitation,sothisdissertationcanonlytestthe
short-term"replacingbusinesstaxwithvalueaddedtax"situationundertheimpactof
logisticsenterprises,itsconclusionandtheactualsituationmaybeacertaindeviation,
follow-upneedsmoreextensive,morein-depthresearchtoverifythelong-termimpactof
enterprises.
KEYWORDS:ReplacingBusinessTaxWithVAT;LogisticsEnterprise;Financial
Strategy;CJTZ
TYPEOFTHESIS:CaseStudy
IV
目录
胃一章雜1
―、研究背景与意义1
二、国内外研究综述3
三、研究方法与思路7
四、研究创新与不足9
第二章重要概念界定及相关理论基础10
―、重要概念界定10
二、相关理论基础12
第三章“营改增”背景分析及其对物流企业经济效应分析14
一、“营改增”的改革历程14
二、“营改增”对物流企业产生的经济效应分析15
第四章“营改增”对CJTZ公司税负及利润影响分析18
一、CJTZ公司营业情况简介18
二、“营改增”前后CJTZ公司税负变化20
三、“营改增”前后CJTZ公司利润变化21
四、“营改增”前后CJTZ公司税负及利润变化原因分析24
第五章“营改增”后物流企业财务战略调整的对策与建议29
一、选择不同投资业务,完善企业税费结构29
二、适时增加固定资产的投资,扩大进项抵扣31
三、简化增值税税率,统一物流业各环节标准32
四、完善企业增值税专用发票的管理35
第六章研究结论与未来展望37
—>研究结论37
二、未来展望38
参考文献39
致谢42
v。。。。。。